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Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature

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  • Covaleski, Mark A.
  • Dirsmith, Mark W.
  • Samuel, Sajay

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  • Covaleski, Mark A. & Dirsmith, Mark W. & Samuel, Sajay, 2003. "Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 417-441, July.
  • Handle: RePEc:eee:aosoci:v:28:y:2003:i:5:p:417-441
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    References listed on IDEAS

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    1. Paul L. Joskow, 1997. "Restructuring, Competition and Regulatory Reform in the U.S. Electricity Sector," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 119-138, Summer.
    2. David Sappington, 1980. "Strategic Firm Behavior under a Dynamic Regulatory Adjustment Process," Bell Journal of Economics, The RAND Corporation, vol. 11(1), pages 360-372, Spring.
    3. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    4. repec:cup:apsrev:v:77:y:1983:i:02:p:281-296_24 is not listed on IDEAS
    5. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 251-267, May.
    6. Jarrell, Gregg A., 1979. "Pro-producer regulation and accounting for assets : The case of electric utilities," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 93-116, August.
    7. Baron, David P & Myerson, Roger B, 1982. "Regulating a Monopolist with Unknown Costs," Econometrica, Econometric Society, vol. 50(4), pages 911-930, July.
    8. A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, Taylor & Francis Journals, vol. 21(1), pages 3-9, March.
    9. Merino, Barbara D., 1993. "An analysis of the development of accounting knowledge: A pragmatic approach," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 163-185, April.
    10. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    11. N/A, 2002. "Documents," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, vol. 3(2), pages 336-337, September.
    12. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    13. N/A, 2002. "Documents," South Asian Survey, , vol. 9(2), pages 287-304, September.
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    Cited by:

    1. repec:eee:crpeac:v:20:y:2009:i:6:p:701-715 is not listed on IDEAS
    2. Frank A.G. den Butter & Jelle Joustra, 2014. "The Industrial Organisation of the Dance Industry in the Netherlands: a Transaction Cost Perspective on Hybrid Forms of Organisation," Tinbergen Institute Discussion Papers 14-095/VI, Tinbergen Institute.
    3. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    4. Juan M. Ramon-Jeronimo & M. Concepcion Alvarez-Dardet Espejo & David Naranjo-Gil, 2008. "Effects of management control systems on commitment in inter-organizational relationships," Working Papers 08.03, Universidad Pablo de Olavide, Department of Business Administration.
    5. repec:eee:crpeac:v:50:y:2018:i:c:p:15-35 is not listed on IDEAS
    6. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 3999, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    7. repec:eee:crpeac:v:22:y:2011:i:2:p:183-199 is not listed on IDEAS
    8. repec:eee:crpeac:v:20:y:2009:i:2:p:141-174 is not listed on IDEAS

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